Tax Payments

It is not possible to write-off taxes related to the pursuit of a business activity due to the impact of the COVID-19 epidemic.

Deferments and instalment payments of tax liabilities can be claimed due to the loss of the ability to generate revenue as a result of the COVID-19 epidemic. A deferment of tax payment can be claimed for a period of up to two years, while it is possible to pay due taxes in no more than 24 monthly instalments over a period of 24 months. Deferment and instalment payments of tax liabilities is now also allowed for tax pre-payment and withholding tax, but is not applicable for social security contributions (in the case of withholding taxes).

Deferment and instalment payments of tax liabilities can be claimed by submitting an application, in which you must state the facts and provide supporting evidence to demonstrate the loss of ability to generate revenue as a result of the COVID-19 epidemic.

During the period when the tax payment is deferred or paid in instalments, no interest shall accrue.